IFRIC project summaries updated

  • IFRIC (International Financial Reporting Interpretations Committee) (blue) Image

10 Dec 2003

We have updated the following summaries of IFRIC agenda projects to reflect the deliberations and decisions reached at IFRIC's meeting on 2-3 December 2003: IAS 17, Leases: Rights of Use of Assets IAS 17, Leases: Service Concession Arrangements IAS 19, Employee Benefits: Allocation of Benefits to Periods of Service IAS 19, Employee Benefits: Money Purchase Plans with Minimum Guarantee IAS 29: First-time Adoption of IAS 29 IAS 37, Provisions: Changes in Decommissioning Liabilities IAS 38, Intangible Assets: Emission Rights IAS 41: Fair Value Measurement Issues in Agriculture .

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